The Pr. Commissioner Of Income Tax -6 v. Microsoft India ( R & D) Pvt. Ltd

$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 412/2019 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through:

Mr.Ruchir Bhatia, Sr.Standing Counsel.

versus MICROSOFT INDIA ( R & D) PVT. LTD ..... Respondent Through:

Mr.Sandeep S.Karhail, Advocate.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 24.04.2019 The only ground on which the Revenue has filed this appeal under Section 260A against the order of ITAT is that it could not have granted the interim relief beyond the period stipulated under Section 254(2A) of the Income Tax Act, 1961.

The question is no longer in dispute as it is covered by the decision in Pepsi Foods Pvt. Ltd. vs. ACIT 376 ITR 87. The appeal is without merit and is accordingly dismissed.

S. RAVINDRA BHAT, J PRATEEK JALAN, J APRIL 24, 2019 mr